Preheat oven to 350 degrees. Line 1 cupcake pan with liners, set aside.
In a medium size mixing bowl, whisk or sift together flour, cocoa powder, sugar, baking soda, baking powder, and salt.
In the bowl of a stand mixer, add eggs, warm water w/ espresso powder, buttermilk, oil, and vanilla. Mix on medium speed until smooth. Turn down speed to low and slowly add the dry ingredients to the wet mixture. Mix until smooth (no flour/cocoa pockets remain), about 3 minutes.
Divide batter evenly among cups, filling ⅔ of the way full. Place in oven and bake for 20-21 minutes, or until the tops spring back when touched and a cake tester comes out clean. Be careful not to over bake!
Remove from oven, allow them to sit for 3-4 minutes in the pan, and then transfer to a wire rack to cool. Prepare topping and frosting. Assemble as desired.